Statutory Maternity Pay 2026/27: An Employer's Guide to SMP

Statutory maternity pay (SMP) is paid for up to 39 weeks: 90% of average weekly earnings for the first 6 weeks, then £194.32 a week (or 90% if lower) for 33 weeks. To qualify, an employee needs 26 weeks’ continuous employment into the qualifying week and average earnings of at least £129 a week. Most employers reclaim 92% from HMRC.

Below we go through eligibility, the paperwork, the numbers and what you get back.

What are the SMP rates for 2026/27?

From HMRC’s rates and thresholds for employers 2026 to 2027:

Weeks	SMP
1 to 6	90% of average weekly earnings (no cap)
7 to 39	£194.32 or 90% of average weekly earnings, whichever is lower

SMP is paid through payroll, with tax and National Insurance deducted. Maternity leave itself is up to 52 weeks (26 weeks Ordinary plus 26 weeks Additional Maternity Leave), so the last 13 weeks of a full year’s leave are unpaid unless you offer a company scheme.

Who qualifies for statutory maternity pay?

Leave and pay have different tests. Maternity leave only requires an employment contract and correct notice: there is no service requirement. SMP requires the employee to:

• be on your payroll in the “qualifying week”, the 15th week before the expected week of childbirth (EWC)
• have been continuously employed by you for at least 26 weeks up to any day in the qualifying week
• have average weekly earnings of at least the lower earnings limit over an 8-week “relevant period” (GOV.UK’s eligibility page gives £129 a week, the 2026/27 lower earnings limit)
• give you the correct notice and proof of pregnancy

Working out the qualifying week by hand is fiddly. GOV.UK’s maternity and paternity calculator for employers works out the qualifying week, relevant period and pay for a given due date, and is the safest way to check a borderline case.

What if she doesn’t qualify?

Give her form SMP1 within 7 days of your decision. She must receive it within 28 days of asking for SMP or of the birth, whichever is earlier. She may be able to claim Maternity Allowance instead.

What notice and proof do you need?

At least 15 weeks before the baby is due, she must tell you the due date and when she wants her leave to start. You then confirm her leave start and end dates in writing within 28 days. For pay, she must give 28 days’ notice of the date she wants SMP to start.

The MATB1 certificate

You must have proof of pregnancy before paying SMP. This is usually a MATB1 maternity certificate or a doctor’s letter; midwives and doctors usually issue the MATB1 around 20 weeks before the due date. She should give it to you within 21 days of the SMP start date (you can accept it later), and you don’t have to pay SMP if you haven’t received it 13 weeks after the SMP start date.

When does SMP start?

The earliest maternity leave can start is 11 weeks before the EWC. SMP normally starts with the leave. If the baby arrives early, leave starts the day after the birth. She must take at least 2 weeks’ leave after the birth (4 weeks for factory workers).

Worked example: SMP for 2026/27

An employee’s average weekly earnings over the relevant period are £600.

Period	Calculation	SMP
Weeks 1 to 6	90% × £600 = £540 × 6	£3,240.00
Weeks 7 to 39	£194.32 (lower than £540) × 33	£6,412.56
Total		£9,652.56

What the employer gets back:

• standard recovery at 92%: £9,652.56 × 92% = £8,880.36
• with Small Employers’ Relief at 109%: £9,652.56 × 109% = £10,521.29

For a lower earner on £200 a week, 90% is £180, which is below £194.32. She gets £180 a week for all 39 weeks: £7,020 in total.

How do you reclaim SMP from HMRC?

GOV.UK’s guide to recovering statutory payments says employers can usually reclaim 92% of SMP. If your business qualifies for Small Employers’ Relief, you can reclaim 109% for 2026/27. You qualify if you paid £45,000 or less in Class 1 National Insurance (employee and employer combined, ignoring reductions such as the Employment Allowance) in the last complete tax year before the qualifying week.

You reclaim by including the amount on your Employer Payment Summary (EPS), which reduces what you pay HMRC that month. If you can’t afford to pay SMP before you reclaim it, you can apply to HMRC for an advance, up to 4 weeks before the first payment is due.

Note that you only reclaim against the statutory amount. If you top up SMP through a company maternity scheme, the extra is your cost.

Does the same apply to paternity and shared parental pay?

Yes. For 2026/27, Statutory Paternity Pay and Statutory Shared Parental Pay are both £194.32 a week or 90% of average weekly earnings, whichever is lower, with no higher-rate first six weeks. They are reclaimed in the same way and at the same 92% or 109% rates, as are statutory adoption, parental bereavement and neonatal care pay.

What are KIT days and how do they affect SMP?

GOV.UK’s employee rights during leave page says an employee can work up to 10 keeping in touch (KIT) days during maternity leave. They are optional: both of you must agree, and the type of work and pay should be agreed before she comes in. Working a KIT day doesn’t affect her right to maternity leave and pay.

How much you pay for a KIT day is a matter for agreement between you and the employee, subject to her contract. Agree the rate in writing before the day is worked, and make sure payroll knows so the day is paid correctly alongside SMP.

What else does an employer need to do?

Protect her terms and conditions

Her employment rights continue during leave, and she builds up holiday throughout (see our holiday entitlement guide). She is entitled to pay rises given while she is away. If she takes only Ordinary Maternity Leave she has the right to return to the same job; after longer leave, to the same or a similar job.

Redundancy protection

If her role is at risk of redundancy, she must be offered a suitable alternative vacancy where one exists, and this protection runs until 18 months after the birth. Enhanced dismissal protections for pregnant women and new mothers are also listed for 2027 in our Employment Rights Act 2025 timeline. Take advice before making any decision that affects an employee on maternity leave.

Keep the records

Keep records for 3 years from the end of the tax year they relate to, including the proof of pregnancy (a copy is fine), the date SMP began, payments made and dates, SMP reclaimed, and any weeks you didn’t pay and why.

Running SMP through payroll

SMP touches the pay run every week for up to nine months, plus the EPS reclaim and the records. Our payroll services calculate SMP from the relevant period, pay it on time, reclaim it through the EPS at the right rate and keep the records HMRC expects.